9911796707
TMI Blog2024 (7) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, 11088, 11091, 11093, 11096, 11040, 11043 to 11045, 11072, 11076, 11078 and 11080 of 2024 - - - GST - Jurisdiction to issue SCN - Levy of interest and penalty - sum and substance of the petitioner is that the impugned orders, which emanated from the notices issued to the petitioner in the respective DRC 01A and DRC 01, are without jurisdiction and therefore, the impugned orders are liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER In these writ petitions, the petitioner has challenged the impugned orders passed for the assessment years 2018-19 to 2021-22 as detailed below: S.No. Writ Petition Date Assessment Year 1 W.P.(MD) No.12452 of 2024 21.02.2024 2018-19 2 W.P.(MD) No.12453 of 2024 16.03.2024 2019-20 3 W.P.(MD) No.12454 of 2024 15.03.2024 2020-21 4 W.P.(MD) No.12455 of 2024 16.03.2024 2021-22 2. The case of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is that the impugned orders, which emanated from the notices issued to the petitioner in the respective DRC 01A and DRC 01, are without jurisdiction and therefore, the impugned orders are liable to be quashed. 6. The learned counsel for the petitioner has placed on the following decisions: i) in Cosmic Dye Chemical Vs. Collector of Central Excise, Bombay reported in (1995) 6 Supreme Court Cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Cases 491 ; 7. The learned Additional Government Pleader for the respondents 1 to 3 would submit that the petitioner has admitted the tax liability and despite such admission, the petitioner failed to pay the entire tax. It is submitted that only part of the tax liability has been paid and therefore, the Department was constrained to issue the notice. 8. It is submitted that in any event, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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